This Alert was developed to assist you in achieving a more robust understanding of the business, economic, and regulatory environments in which you and your clients operate. It is an important tool to help you identify the significant risks that may result in the material misstatement of financial statements.

It contains a summary of all recent auditing and accounting pronouncements, and will ensure you have a full understanding of emerging practice issues and current accounting, auditing, and regulatory developments.

It contains new accounting and auditing guidance related to derivatives and hedging, service concession agreements, discontinued operations, stock compensation, and more.

In addition, this alert includes targeted discussion of new developments and considerations, and a look at what’s in the pipeline that may affect your engagements, including:

Recent Economic Trends

Recent Legislative and PCAOB Developments

FASB exposure drafts

Committee of Sponsoring Organizations of the Treadway Commission (COSO)

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